https://www.taxtmi.com/caselaws?id=120027 Removal of silk fabrics from the declared-goods list under the Central Sales Tax Act lifted the statutory restriction on the rate of local sales tax. Continued inclusion in the Additional Duties of Excise (Goods of Special Importance) Act did not curtail legislative competence to levy local sales tax under the Delhi Sales Tax Act; the additional excise scheme affected distribution of proceeds rather than taxing power. The notifications imposing local sales tax on silk fabrics for the relevant periods were sustained, and the writ petitions challenging them failed. en-us Thu, 19 Oct 2006 00:00:00 +0530 Fri, 22 Mar 2024 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120027 Removal of silk fabrics from the declared-goods list under the Central Sales Tax Act lifted the statutory restriction on the rate of local sales tax. Continued inclusion in the Additional Duties of Excise (Goods of Special Importance) Act did not curtail legislative competence to levy local sales tax under the Delhi Sales Tax Act; the additional excise scheme affected distribution of proceeds rather than taxing power. The notifications imposing local sales tax on silk fabrics for the relevant periods were sustained, and the writ petitions challenging them failed. Case-Laws VAT and Sales Tax Thu, 19 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120027